Examlex
How does Gender-Based Analysis plus (GBA+) lead to better policy?
Credit
A journal entry that results in an increase in a liability or equity account or a reduction in an asset or expense account.
Overstated
Describing financial statements or figures that have been reported at a value higher than the true or fair value.
Understated
Describes when figures or values are represented in accounting records as less than their true or actual amount.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal, used to verify the accuracy of the bookkeeping system.
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